Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Potret Pemikiran
Akmal Ihsan
Universitas Islam Negeri Sunan Kalijaga Yogyakarta
Religion Humanities Economics, Econometrics & Finance Environmental Science

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Free Cash Flow, Profitability, dan Audit Quality Terhadap Earnings Management Perusahaan Manufaktur di Indonesia Akmal Ihsan; Slamet Haryono
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 1 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v6i1.629

Abstract

Manajemen laba penting untuk diperhatikan, karena akan berdampak langsung pada persuahaan. Free cash flow, profitability, dan audit quality diyakini sebagai indikator manajemen laba perusahaan. Sampel dari penelitian ini yaitu 30 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan adanya pengaruh simultan ketiga variabel independen terhadap variabel dependen. Secara parsial, hanya variabel free cash flow yang berpengaruh terhadap earnings management. Siginifikansi free cash flow mengindikasikan bahwa pengelolaan arus kas yang dilakukan oleh manajer akan memberikan dampak positif terhadap perusahaan seperti menarik minat investor untuk melakukan investasi. Di sisi lain, profitabilitas dan kualitas audit membuktikan bahwa investor terkadang tidak memperhatikan ke duanya sebagai indikator penentu dalam melakukan investasi.
Sikap Toleransi dalam Menyambut Hari Pertama Puasa Bulan Ramadhan antara Jama’ah Nahdatul Ulama dan Jama’ah Muhammadiyah di Kabupaten Sleman (Tolerance in Welcoming the First Day of Fasting in the Month of Ramadan between the Nahdatul Ulama and the Muhammadiyah Jama'ah in Sleman Regency) Sulaiman Sulaiman; Akmal Ihsan; Syafira Anisatul Izah; Muhammad As’ad Hatba
Potret Pemikiran Vol 26, No 1 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/pp.v26i1.1898

Abstract

This study aims to describe the phenomenon in a multicultural society that coexists with different organizations. This is descriptive qualitative research that collects data in the field. Data collection techniques include in-depth interviews, observation, and documentation. The data were analyzed through the stages of data reduction, data display, and concluding. The results indicate that the unification of the Hijri calendar has been carried out since 2014, in the last 7 years, Jama’ah of NU and Muhammadiyah have welcomed the first day of fasting together at the same time. However, in 1443 Hijri, the reception of the first day of fasting for Jama’ah of NU and Muhammadiyah was different. Because NU uses Ru'yatul Hilal while Muhammadiyah uses Hisab in determining the first day of fasting, these differences cause various discourses of response in the implementation of the first day of fasting. Intra-religious dialogue upholds religious tolerance. The general conclusion is that intra-religious dialogue is a forum for knitting peace between Jama’ah of NU and Muhammadiyah in creating social relations and religious interactions. It became a positive response from Jamaah of NU and Muhammadiyah. Even Jamaah of NU and Muhammadiyah together welcomed the first day of fasting in knitting religious tolerance.
Co-Authors Muhammad As’ad Hatba Slamet Haryono Sulaiman Sulaiman Syafira Anisatul Izah